This tax is designed to protect tax-paying businesses from unfair competition from tax-exempt entities.Running a self-storage facility is a business. 

You could restructure the contract to increase your protection, but the seller won't like that.

There are those on YouTube who are very close to violating the law, if not dancing all over the line.In my opinion, the real problems originate when the buyer isn't clearly disclosing the risks to the seller, or violates the Consumer Protection ACT, or doesn't have enough capital to make the payments, or does equity stripping, (some equity stripping is legal, some is not)  12 U.S. 

We have a 14-page management contract that we've added our real experiences to over the years, with the intent of protecting both us AND the landlord.

They are not secured investments and you have very little protection outside of out right fraud laws.

For your sake I would make sure, if you aren't NNN right now, that you at least have RE taxes protection in your lease.   

Proper planning will protect both parties, maximize tax benefits, and make your venture a success.This post does not create a CPA-Client relationship.

And I wonder if CCR or HOA can restrict these to protect the values of those homes ? 

I misspell myself, :-) but the statutes to concern yourself with are12 United States Code USC Section 1715Z-19and theConsumer Protection ACTand a couple of others if you are interested.  

I used Protection One when I was there.